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Below market leases | NFP Section Ideacast

May 08, 2026 · 2 min watch

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Paul Preziotti, Partner with Johnson Lambert LLP, discusses below market lease considerations for preparers and auditors of not-for-profit financial statements.

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Leasing activity by not-for-profit entities under ASU 2016-02: This article summarizes key requirements of FASB ASU 2016-02, Leases, and then provides an in-depth discussion on lessee accounting for donated rent and below-market leases.

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